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of <h1>Income Tax Bill 2025 maintains TDS provisions on commission brokerage similar to Section 194H with Rs 20000 threshold</h1> A comparative legal analysis examines TDS provisions on commission and brokerage between the Income Tax Bill 2025 and the Income-tax Act 1961. The new provisions under Clause 393 largely mirror Section 194H, maintaining the Rs. 20,000 threshold and 2% deduction rate. Both frameworks exclude insurance commission and provide specific exemptions for telecom franchisees. The Bill introduces 'specified person' terminology while preserving the earlier-of-credit-or-payment timing requirement. Key continuities include scope coverage, anti-avoidance measures, and sector-specific reliefs. The analysis highlights potential ambiguities regarding the 'specified person' definition and emerging business model classifications, while noting that the framework supports policy objectives of early tax collection and reduced evasion with balanced compliance burdens.
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